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SEC Comment Letter for Lexaria Bioscience Corp. (LEXX) (CIK 0001348362) (LEXX) — Mar 29, 2012

Lexaria Bioscience Corp. (LEXX) (CIK 0001348362)
Date: March 29, 2012 · CIK: 0001348362 · Accession: 0000000000-12-015975

Regulatory Compliance Financial Reporting Internal Controls

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Confidence
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Summary

Reasoning

Date
March 29, 2012
Author
Ethan Horowitz
Form
UPLOAD
Company
Lexaria Bioscience Corp. (LEXX) (CIK 0001348362)

Letter

March 29, 2012 Via E-mail Bal Bhullar, Chief Financial Officer Lexaria Corp. 950-1130 West Pender Street Vancouver, B.C. Canada V6E 4A4 Re: Lexaria Corp. Form 10-K for Fiscal Year Ended October 31, 2011 Filed January 30, 2012 File No. 0-52138

Dear Ms. Bhullar: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz

Ethan Horowitz Branch Chief

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March 29, 2012
 Via E-mail

Bal Bhullar, Chief Financial Officer Lexaria Corp. 950-1130 West Pender Street Vancouver, B.C. Canada V6E 4A4
Re: Lexaria Corp.
 Form 10-K for Fiscal Year Ended October 31, 2011
Filed January 30, 2012 File No. 0-52138

Dear Ms. Bhullar:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,  /s/ Ethan Horowitz

Ethan Horowitz Branch Chief